《水法》第34条规定:“对城市中直接从地下取水的单位,征收水资源费”,《山东省水资源管理条例》31条规定:“对直接从地下或者河流、湖泊取水的单位,由水行政主管部门征收水资源费”。随着《水法》、《条例》的逐步实施,征收水资源费的工作已广泛开 Article 34 of the Water Law stipulates: “The water resource fee shall be levied on units that directly take water from the ground in the cities.” Article 31 of the “Regulation on the Administration of Water Resources in Shandong Province” states: “For units that take water directly from underground or rivers or lakes , By the water administrative department levied water resources fee. ” With the gradual implementation of “Water Law” and “Regulations”, the work of levying water resource fees has been extensively open